An LLP is cheaper to run than a company, but it is not compliance-free. Missing the two MCA forms is the most common and most expensive mistake, because the late fee keeps growing until they are filed. This checklist covers the year from the LLP's side.
The yearly calendar
| Filing | What it is | Due |
|---|---|---|
| Form 11 | Annual return: partners, contribution, changes during the year | 30 May (for the year ended 31 March) |
| Form 8 | Statement of account and solvency, signed by the designated partners | 30 October |
| Statutory audit | Only if turnover exceeds ₹40 lakh or contribution exceeds ₹25 lakh in the year | Before Form 8 |
| Income tax return (ITR-5) | For FY 2025-26: due 31 August 2026 without a tax audit, 21 November 2026 with one | As stated |
| Tax audit (section 44AB) | Turnover above ₹1 crore (₹10 crore with the 5% cash test), or professional receipts above ₹50 lakh | Audit report before the return |
| DIR-3 KYC | Every designated partner with a DIN, once every three financial years | 30 June of the due year |
| GST and TDS returns | If registered for GST or liable to deduct TDS | Monthly or quarterly |
The 31 August date for non-audit business cases comes from the Finance Act, 2026, which gave them one month more than 31 July. Audit-case dates were extended by CBDT Circular 7/2026. See our ITR due dates guide.
Form 11 and Form 8 in practice
- Both are due even with no business. A dormant LLP still files them, or it should be closed; see LLP closure.
- Form 8 needs the accounts first. If the LLP crosses either audit threshold, the audit must be completed before Form 8 is filed.
- Signatures: the forms are signed with the designated partners' digital signatures, so keep the DSCs valid.
- Late fee: since 1 April 2022 the additional fee is a multiple of the form's normal fee, rising with the delay, up to 15 times for a small LLP and 30 times for others, plus a small daily amount once the delay passes 360 days. It is not ₹100 a day.
Event-based filings within 30 days
- Change in partners or designated partners: Form 4 within 30 days. See add a designated partner.
- Change in the LLP agreement, such as profit share or contribution: Form 3 within 30 days. See LLP agreement change.
- Change of registered office: the prescribed MCA form, and update GST and bank records too.
Tax points LLPs miss
- An LLP pays tax at 30%, with a 12% surcharge above ₹1 crore and 4% cess, and the partners' share of profit is exempt in their hands.
- Remuneration and interest on capital to partners are deductible only within the limits the Income-tax Act sets and the LLP agreement authorises.
- An LLP cannot use the presumptive scheme under section 44AD, so it keeps books whatever its size.
- Advance tax applies once the year's tax after TDS reaches ₹10,000; see our advance tax interest calculator.
Talk to Regikart
Our Company Secretaries file Form 11 and Form 8, coordinate the audit where needed and file the LLP's ITR, so nothing is late. See annual ROC filing for the fees, or LLP registration if you are starting one. For how an LLP compares with other structures, see partnership firm vs LLP.
Frequently asked questions
What are the annual filings for an LLP?
Form 11 (annual return) by 30 May, Form 8 (statement of account and solvency) by 30 October, and the income tax return in ITR-5, plus GST and TDS returns where applicable.
Does an LLP with no business need to file?
Yes. Form 11 and Form 8 are due even if the LLP did nothing during the year. If it will stay inactive, consider closing it.
When does an LLP need an audit?
A statutory audit is needed only if turnover exceeds ₹40 lakh or partners' contribution exceeds ₹25 lakh in the year. A tax audit under section 44AB is a separate test.
What is the penalty for late Form 11 or Form 8?
An additional fee that is a multiple of the normal fee, rising with the delay: up to 15 times for a small LLP and 30 times for others, plus a small daily amount beyond 360 days.
What is the ITR due date for an LLP for FY 2025-26?
31 August 2026 without a tax audit, and 21 November 2026 where a tax audit applies.
About the author
Regikart CS Team
Company Secretaries at Regikart. Want to discuss this in the context of your business?
